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TMI Blog2022 (2) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, the appeal is dismissed. - Excise Appeal No.52532 of 2018 (SM) - FINAL ORDER NO.51752/2021 - Dated:- 19-7-2021 - HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) None for the appellant. Shri Pradeep Gupta, Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: This appeal is taken up for ex parte hearing as the appellant is not appearing in this ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits held against the appellant/assessee. However, on limitation, the matter was remanded for deciding the issue on limitation, after examining all the documentary evidences including ER-1 and after affording an opportunity of hearing. Pursuant to remand, the Joint Commissioner, after examining the reply and after granting the personal hearing, when Advocate of the appellant appeared and subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nized sheet in construction etc. were shown in ER-1 returns. I also find from the impugned order that the Adjudicating Authority has recorded his discussion and findings in par 9.1 and 9.2 of the impugned order as under:- This issue has been examined in the light of instructions/directions ordered under para 8 of the Hon ble CESTAT, it is found that the demand confirmed vide order-in-original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lawful in the instant case. In this regard, I find that the appellant has not countered any point mentioned in above findings of the Adjudicating Authority and has also not submitted any evidence contrary to the said findings. Therefore, I do not find any force in the submissions of the appellant in this regard. As such, I find that the extended period has correctly been invoked for issuance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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